6. In Part 6 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions: pensions and pension contributions)—
(a)in the heading which appears before paragraph 7, after “to” insert “and benefits from”;
(b)in paragraph 7(1) after “by virtue of” insert “any of the following provisions, and any benefit referable to that payment”; and
(c)in paragraph 10—
(i)in sub-paragraph (4)(a), for “section 164(a)” substitute “section 164(1)(a)”;
(ii)in sub-paragraph (4)(b), for “section 164(b)” substitute “section 164(1)(b)”;
(iii)in sub-paragraph (4)(c), for “section 164(e)” substitute “section 164(1)(e)”;
(iv)in sub-paragraph (4)(d), for “section 164(f)” substitute “section 164(1)(f)”;
(v)omit sub-paragraph (5)(a)(iii); and
(vi)in sub-paragraph (6)(d), for “sub-paragraph (2)” substitute “sub-paragraphs (2) and (3)”.